https://www.taxtmi.com/highlights?id=57019 Levy of Penalty on CHA u/s 112 of Customs Act - mis-declaration during the physical examination of the goods - The penalty imposed is not sustainable in the absence of any specific role performed by the appellant in the wrong doing done by the importer - AT en-us Fri, 05 Mar 2021 15:41:51 +0530 Fri, 05 Mar 2021 15:41:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57019 Levy of Penalty on CHA u/s 112 of Customs Act - mis-declaration during the physical examination of the goods - The penalty imposed is not sustainable in the absence of any specific role performed by the appellant in the wrong doing done by the importer - AT Highlights Customs Fri, 05 Mar 2021 15:41:51 +0530 https://www.taxtmi.com/highlights?id=57019